Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Confirmation of Demand – Self Assessment – Commissioner (A) has confirmed the demand only on the ground that such investigation/verification was not taken up by the lower authorities - demand set aside - AT
Confirmation of Demand – Self Assessment – Commissioner (A) has confirmed the demand only on the ground that such investigation/verification was not taken up by the lower authorities - demand set aside - AT
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